Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The Auditor-General responded on 5 January 2021 to correspondence from Ms Kristy McBain MP dated 14 December 2020, requesting that the Auditor-General review the governance and outcomes of a 2019 tender process seeking leased office accommodation for the Department of Defence.
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The Auditor-General responded on 5 July 2022 to correspondence from the Hon Richard Marles MP dated 31 May 2022, requesting that the Auditor-General conduct an investigation to review the Workforce Australia procurement processes.
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The Auditor-General responded on 31 August 2020 to correspondence from Mr Stephen Jones MP dated 5 August 2020, requesting that the Auditor-General review the integrity and performance of the Government’s early release scheme for superannuation, as established through the Coronavirus Economic Response Omnibus Package Act 2020.
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The objective of this report is to provide the Auditor-General’s independent assurance over the status of the selected Major Projects, as reflected in the Statement by the Secretary of Defence, and the Project Data Summary Sheets (PDSSs) prepared by Defence, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit.
The audit objective was to assess the effectiveness of the Department of Health's and the Department of Human Services' administration of the Radiation Oncology Health Program Grants Scheme.
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The objective of this audit was to assess whether the National Disability Insurance Agency (NDIA) is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.
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The audit objective was to assess the effectiveness of the (former) Department of Industry’s administration of the Australian Apprenticeships Incentives Program.
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The Auditor-General responded on 20 December 2024 to correspondence from the Hon Dr Anne Aly MP dated 26 November 2024, requesting that the Auditor-General conduct an investigation to examine the administrative arrangements of the Inclusion Support Program (ISP).
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The audit objective was to assess the effectiveness of the establishment, implementation and operation of the Early Years Quality Fund against the requirements of the Early Years Quality Fund Special Account Act 2013 and the Commonwealth grants administration framework.
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The objective of this audit was to assess the effectiveness of the governance of the Tiwi Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976 and the Public Governance, Performance and Accountability Act 2013.
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The objective of the audit was to assess whether the Department of Immigration and Border Protection (DIBP) had appropriately managed the procurement of garrison support and welfare services at offshore processing centres in Nauru and Papua New Guinea (Manus Island); and whether the processes adopted met the requirements of the Commonwealth Procurement Rules (CPRs) including consideration and achievement of value for money.
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The Auditor-General responded on 10 September 2021 to correspondence from Mr Adam Bandt MP dated 25 August 2021, requesting that the Auditor-General conduct an investigation into the management of the Beetaloo Cooperative Drilling Program.
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The audit objective was to determine whether selected grant programs are being administered efficiently by the Australia Council in relation to suitable comparators. The selected grant programs are collectively known as the Australia Council Grants Program.
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The audit objective was to assess the effectiveness of the management of international travel restrictions during the COVID-19 pandemic.
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This report outlines the ANAO’s assessment of the internal controls of major entities, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 23 major General Government Sector entities that represent some 95 per cent of total General Government Sector revenues and expenses.
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The Auditor-General responded on 31 July 2025 to correspondence from Senator Andrew Bragg dated 3 July 2025, requesting that the Auditor-General conduct an investigation to examine Housing Australia Future Fund's financial performance to 30 June 2025.
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The Australian National Audit Office (ANAO) must comply with the Commonwealth Procurement Rules (CPRs) when procuring goods and services. The CPRs govern how ANAO procures goods and services and are designed to ensure the ANAO and taxpayers obtain value for money.
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This audit examined the effectiveness of the National Archives of Australia’s implementation of the Building Trust policy and selected entities’ management of information assets (records, information and data).
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The objective of the audit was to assess the effectiveness of the Australian Trade Commission’s administration of the Export Market Development Grants scheme, in providing incentives to small and medium Australian enterprises for the development of export markets.
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The objective of this audit was to examine the effectiveness of the Attorney-General’s Department’s implementation of the recommendations from Auditor-General Report No.27 of 2017–18, Management of the Australian Government’s Register of Lobbyists.
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The objective of this audit was to assess the effectiveness of the National Disability Insurance Agency’s (NDIA’s) management of complaints.
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The objective of the audit was to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.
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The objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.
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The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.
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The Auditor-General undertook a limited assurance review of the Department of Finance’s reporting and administration of the Advances to the Finance Minister (AFM) for the Period 30 May 2020 to 26 June 2020.
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The Audit Committee Chairs Forum is a joint initiative of the Department of Finance and the ANAO and includes the general government and non-general government sector Audit Committee Chairs. This communique covers the outcomes of the discussion at the forum on 15 June 2018 including updates from the Auditor-General and the ANAO, and from the Department of Finance.
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The objective of the audit was to assess the effectiveness of the department’s management of non-compliance with the Therapeutic Goods Act 1989 for unapproved therapeutic goods.
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The objective of the audit was to assess whether the procurement by the Department of the Environment and Energy of a replacement Antarctic icebreaking vessel will provide value with public resources.
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The objective of the audit was to examine the effectiveness of monitoring and payment arrangements under National Partnership Agreements.
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The objective of the audit was to assess the effectiveness of the governance board in the Australian Institute of Marine Science.
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The objective of this audit was to assess whether selected regulatory entities effectively apply the cost recovery principles of the Australian Government’s cost recovery framework. The selected regulatory entities were the Department of Agriculture and Water Resources, the Australian Maritime Safety Authority, and the Department of Health (Therapeutic Goods Administration).
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The objective of this audit was to assess the effectiveness of the Department of Finance and selected entities’ implementation of the Australian Government’s campaign advertising framework.
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The Auditor-General responded on 9 September 2020 to correspondence from Ms Zali Steggall OAM, MP dated 24 August 2020, requesting that the Auditor-General consider an audit of the decisions and processes supporting the Commonwealth’s selection of 15 ‘major projects’ to fast-track under the Environment Protection and Biodiversity Conservation Act 1999.
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The Auditor-General responded on 24 August 2018 to a request from Mr Ross Vasta MP dated 30 July 2018, asking that the Auditor-General consider correspondence from the Sporting Shooters Association of Australia (Brisbane) dated 12 July 2018. The association is requesting an audit of the Australian Communications and Media Authority (ACMA) Spectrum Management & Analysis Section project that installed radio monitoring infrastructure on Mount Petrie.
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The objective of this audit was to assess the effectiveness of the Department of Home Affairs' management of family-related visas.
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This report is the first of the two reports and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2021–22 financial statements audits. This report examines 25 entities, including all departments of state and a number of major Australian government entities. The majority of entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2020–21 Consolidated Financial Statements.
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The objective of the audit was to examine the effectiveness and appropriateness of the Department of Defence's management of its public communications and media activities.
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The audit objective was to examine the selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines (2011 Guidelines), and the overall administration of the fraud control framework by the Attorney-General’s Department.
The objective of the audit was to assess the effectiveness of the Department of the Environment and Energy’s arrangements for the preparation and reporting of Australia’s greenhouse gas emissions estimates and projections.
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The objective of the audit was to assess the effectiveness of the Clean Energy Regulator’s crediting and selection of carbon abatement to purchase under the Emissions Reduction Fund.
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An Audit Committee Chairs Forum was held at the Hotel Realm on Friday, 9 December 2022. The communique from the forum is now available here.
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The Audit Committee Chairs Forum is a joint initiative of the Department of Finance and the ANAO and includes the general government and non-general government sector Audit Committee Chairs. This communique covers the outcomes of the discussion at the forum on 14 December 2017 including updates from the Auditor-General and the ANAO, and from the Department of Finance.
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The objective of the audit was to assess the effectiveness of the Australian Charities and Not-for-profits Commission’s (ACNC’s) regulation of charities.
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The purpose of the audit was to assess the effectiveness of Sport Integrity Australia’s management of the National Anti-doping Scheme.
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The objective of this audit was to examine the effectiveness of the Australian Federal Police’s, the Australian Financial Security Authority’s and the Attorney-General’s Department’s administration of property and funds under the Proceeds of Crime Act 2002.
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The audit objective is to examine the effectiveness of measures taken to strengthen the protection of Australia’s missions and staff overseas.
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The objective of the audit was to examine whether selected entities implemented agreed ANAO performance audit, the Joint Committee of Public Accounts and Audit, and other parliamentary committee recommendations.
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The Auditor-General responded on 22 November 2019 to correspondence from Senator Katy Gallagher dated 25 October 2019, requesting that the Auditor-General conduct an investigation to examine government spending on external contractors and consultants.
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The objective of the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.
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The audit objective was to assess the effectiveness of the Australian Security Intelligence Organisation's workforce planning to support key activities.
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The audit objective was to assess the effectiveness of the Department of Parliamentary Services’ arrangements for managing contracts and retail licences, including the extent to which the department has implemented recommendations from the previous ANAO audit.
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The objective of the audit was to examine the effectiveness of the integration of the Department of Immigration and Border Protection (DIBP) and the Australian Customs and Border Protection Service.
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The objective of this audit was to assess the effectiveness of the Department of Immigration and Border Protection’s administration of health services in onshore immigration detention.
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The objective of the audit was to assess the effectiveness of the Australian Prudential Regulation Authority's processes for the prudential regulation of superannuation entities.
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The objectives of the audit were to:
- assess the effectiveness of the ongoing administration of the Australian Government’s campaign advertising framework; and
- assess the effectiveness of the selected entities’ administration in developing advertising campaigns and implementing key processes against the requirements of the campaign advertising framework applying at the time, and relevant legal and government policy requirements.
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This report is the first of two reports each year and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2022–23 financial statements audits. This report examines 27 entities, including all departments of state and a number of major Australian government entities. The majority of entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2021–22 Consolidated Financial Statements.
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The objective of the audit was to examine the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 and the enhanced Commonwealth performance framework.
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The objective of the audit was to assess the effectiveness of the child support collection arrangements between the Department of Human Services (DHS) and the Australian Taxation Office (ATO).
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The Auditor-General responded on 18 March 2019 to correspondence from the Hon. Shayne Neumann MP dated 19 February 2019 and 14 March 2019. The Auditor-General further responded on 1 April 2019. The correspondence from Mr Neumann requested that the Auditor-General conduct an audit into the circumstances surrounding the Department of Home Affairs' procurement of garrison support and welfare services in Papua New Guinea.
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The audit objective was to assess the effectiveness of the Department of Defence's (Defence) management of advertising campaigns for Australian Defence Force recruitment.
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The objective of the audit was to assess the effectiveness of the design and implementation of the Department of Human Services' Quality Framework.
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The objective of this audit was to assess the effectiveness of the evaluation of selected Australian Government pilot programs.
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The objective of the audit was to assess the effectiveness of the National Health and Medical Research Council’s fraud control arrangements.
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The audit assessed the effectiveness of the rural research and development corporations’ management of probity.
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The objective of the audit was to assess the effectiveness of the award of funding under the first round of the Safer Streets programme.
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The objective of the audit was to assess the effectiveness of selected Commonwealth entities’ management of Senior Executive Service conflict of interest requirements.
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The objective of the audit was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s management of initiatives to supply low aromatic fuel to Indigenous communities.
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The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the PGPA Act and the PGPA Rule by the selected entities. The audit was also designed to:
- provide insights to entities more broadly, to encourage improved performance; and
- continue the development of the ANAO’s methodology to support the possible future implementation of annual audits of performance statements.
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This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2020. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2020.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s procurement of IT managed services.
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The objective of the audit was to assess the effectiveness of the governance of the Northern Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976, the Native Title Act 1993 and the Public Governance, Performance and Accountability Act 2013.
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The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s administration of the Renewable Energy Target scheme.
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The objective of the audit was to report the results of the interim phase of the audit of the 2011-12 financial statements of major General Government Sector agencies.
The audit on the Defence Project Management of the SDSS Upgrade Project examined Defence project management procedures and practices in the information management systems domain.
The audit objective was to assess the effectiveness of selected departments’ implementation of deregulation initiatives.
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The audit objective was to assess entities’ progress in implementing the corporate planning requirement under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.
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The audit objective was to assess the effectiveness of the Department of the Environment and Energy's award of funding under the 20 Million Trees Programme.
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The objective of the audit was to examine the effectiveness of spectrum reallocation to support the deployment of 5G services.
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The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.
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The audit objective was to assess the effectiveness of the National Blood Authority’s management of the manufacture and supply of domestic fractionated blood plasma products.
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The Australian National Audit Office (ANAO) has zero tolerance for fraud and corruption. This means the ANAO will take all reasonable steps necessary to prevent, detect and respond to fraud and corruption. This strategy defines the ANAO’s principles of effective fraud and corruption control, key roles and responsibilities and how the ANAO expects to mitigate and manage risks. The strategy informs staff how they can report fraud and corruption.
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This audit focuses on the NBA’s role in managing the nations blood supply, bearing in mind the NBA’s legislative responsibilities, national policy objectives and ongoing blood sector reforms.
The objective of this audit is to assess the effectiveness of the governance of the Anindilyakwa Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976 and the Public Governance, Performance and Accountability Act 2013.
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The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s delivery of services to Australians travelling or residing abroad.
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The objective of this audit was to examine whether the Department of Infrastructure, Transport, Regional Development and Communications exercised appropriate due diligence in its acquisition of the ‘Leppington Triangle’ land for the future development of the Western Sydney Airport.
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The objective of this audit was to examine whether the selected entities within the Attorney-General’s portfolio have implemented all agreed recommendations from parliamentary committee and Auditor-General reports within the scoped timeframe.
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The audit objective was to examine the effectiveness of the Australian Taxation Office's monitoring and implementation of recommendations about its administration made by the ANAO and parliamentary committees
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The objective of the audit was to assess whether the Australian Taxation Office and the Department of Agriculture have effectively administered the Farm Management Deposits (FMD) Scheme.
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This report complements the interim phase report published in August 2016, and provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities.
The Auditor-General responded on 23 November 2017 to correspondence from Senators Abetz, Paterson and Reynolds dated 27 October 2017, requesting that the Auditor-General undertake an examination of the administration and governance arrangements relating to the Student Services and Amenities Fee (SSAF). Following a request from Senator Abetz on 17 January 2018 for a more detailed response, the Auditor-General followed-up on 5 April 2018.
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The objective of this audit was to examine the effectiveness of the Department of Social Services’ administration of NRAS allocations; processing of market rent valuations, statements of compliance and incentive payments; and the supporting business systems and processes.
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The objective of this audit was to assess whether the design and implementation of the Australian Apprenticeships Incentive System by the Department of Employment and Workplace Relations is effective.
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This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2022. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2022.
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The audit objective was to assess the effectiveness of the Department of Health’s approach to improving and monitoring immunisation coverage.
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The Auditor-General responded on 6 April 2016 to correspondence from Senator Hanson-Young on 30 March 2016 regarding Refugee resettlement deal established between the Commonwealth Government of Australia and the Kingdom of Cambodia in September of 2014.
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The objective of the audit was to assess the effectiveness of the Department of Health's strategies for managing a communicable disease emergency.
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The objective of this audit was to assess the effectiveness of Army’s workforce planning.
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The Auditor-General responded on 8 September 2015 to correspondence from Senator Lee Rhiannon on 10 August 2015 regarding the WestConnex road building project in NSW.
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In this inaugural edition of audit insights, we look at the history and mandate of the Auditor-General of Australia, the functions delivered under the Auditor-General Act, the purpose of the Australian National Audit Office (ANAO) and our relationship with the Australian Parliament.
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The objective of the audit was to assess the effectiveness of the Australian Competition and Consumer Commission in managing compliance with fair trading obligations.
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The objective of the audit was to examine the effectiveness of the design and implementation of the clear read principle under the Commonwealth Resource Management Framework.
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The audit objective was to assess whether the Department of Home Affairs is effectively managing the Civil Maritime Surveillance Services contract.
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The Auditor-General responded on 6 February 2025 to correspondence from Dr Anne Webster MP dated 17 January 2025, requesting that the Auditor-General conduct an investigation to examine whether the Australian Government's Housing Support Program granted funds in accordance with stated criteria.
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This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2021. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2021.
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The ANAO gifts and benefits policy recommends that ANAO employees do not accept any gifts or benefits in their role as an employee of the ANAO. Employees are required to report any offered gift or benefit (whether accepted or refused) within 10 business days of the offer being made, through an internal gifts and benefits register. The data collected through the internal register is reported to the ANAO’s Executive Board of Management, and a subset of the data is reported publicly here.
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The objective of this audit was to assess whether the award of funding under the Safer Communities Fund was effective and consistent with the Commonwealth Grant Rules and Guidelines.
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The Auditor-General responded on 27 February 2017 to correspondence from Dr Jim Chalmers MP dated 29 December 2016, requesting that the Auditor-General conduct an audit of aspects of the lease arrangements for the rifle range at Malabar Headland in New South Wales (NSW).
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The objective of this audit was to assess the effectiveness of Services Australia's management of social security and welfare debt.
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This report complements the interim phase report published in June 2015, and provides a summary of the final audit results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of 253 Australian Government entities.
The Auditor-General responded on 12 August 2020 to correspondence from Senator Rachel Siewert dated 9 July 2020, requesting that the Auditor-General examine the National COVID-19 Coordination Commission as part of the audit program of the Government’s COVID-19 response.
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The objective of the audit was to assess progress in implementing the corporate plan requirement under the Public Governance, Performance and Accountability Act 2013.
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The objective of the audit was to assess the effectiveness of the design and administration of the VET FEE-HELP scheme.
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The audit objectives were to examine the effectiveness of Defence’s management of the test and evaluation (T&E) aspects of its major capital equipment acquisition program; and to report on Defence’s progress in implementing T&E recommendations made in the Senate Foreign Affairs, Defence and Trade References Committee’s August 2012 report, Procurement procedures for Defence capital projects.
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The Auditor-General responded on 21 March 2025 to correspondence from Ms Kylea Tink MP dated 28 February 2025, requesting that the Auditor-General conduct an investigation to examine the defence export permit approvals process.
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The Auditor-General responded on 3 May 2019 to correspondence from Mr Stephen Jones MP dated 7 April 2019, requesting that the Auditor-General conduct an investigation to examine the Mobile Black Spot Program.
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The objective of this audit was to assess the effectiveness of the Department of Home Affairs’ regulation of migration agents.
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The audit’s objective was to assess the effectiveness of the selection, contracting and ongoing management of investments by the Clean Energy Finance Corporation (CEFC) and the extent to which the CEFC is meeting its legislated objective.
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The objective of this audit was to assess the effectiveness of procurement complaints handling by the Australian Communications and Media Authority, the Department of Finance, the Department of Industry, Science and Resources and the Reserve Bank of Australia.
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The objective of this audit was to examine whether Australian Wool Innovation (AWI) is effectively meeting the requirements of the Statutory Funding Agreement (SFA).
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The objective of the audit was to assess the effectiveness of the Australian Government’s personnel security arrangements for mitigating insider threats.
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